Just a moment...

⚠✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search ❯
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
    May 29, 2026   NotificationsMoney Laundering
    Aadhaar authentication permission granted for anti-money laundering compliance under the statutory framework
    May 29, 2026   CircularsGST - States
    GST departmental appeal limits and Zonal Law Committees updated for review, appeal selection, and uniform appellate practice.
    May 29, 2026   CircularsGST - States
    E-way bill threshold clarified for intra-State goods movement; job work transfers remain exempt from generation requirement.
    May 29, 2026   CircularsCustoms
    Cargo examination handling requires custodian support, advance disclosure by importers, and careful supervision to prevent mishandling.
    May 29, 2026   Case LawsGST
    GST registration cancellation requires a speaking order and precise notice of default to satisfy natural justice.
    May 29, 2026   Case LawsGST
    Mandatory statutory notice for best judgment assessment; absence of proof of service rendered the assessment orders invalid.
    May 29, 2026   Case LawsGST
    Bail in GST fraud prosecution upheld where custody, documentary evidence, and no real risk justified liberty pending trial.
    May 29, 2026   Case LawsGST
    Writ remedy and GST appeal route: tribunal availability did not waive the mandatory pre-deposit for statutory appeal.
    May 29, 2026   Case LawsGST
    Mandatory arrest safeguards and mechanical remand invalidated the detention, making habeas corpus maintainable despite remand.
    May 29, 2026   Case LawsGST
    Provisional attachment lapses on expiry of statutory period, allowing the bank account holder to operate the account.
    May 29, 2026   Case LawsGST
    Writ maintainability upheld where demand exceeded the show cause notice and exemption pleas were ignored, leading to remand.
    May 29, 2026   Case LawsGST
    Composite supply taxation bars separate reverse charge levy on CIF import services; show cause notice set aside.
    May 29, 2026   Case LawsGST
    Composite show cause notice for multiple tax periods held invalid, and the resulting order was set aside.
    May 29, 2026   Case LawsGST
    Res judicata in anti-profiteering proceedings barred reopening the same project, period and respondent after prior final adjudication.
    May 29, 2026   Case LawsIncome Tax
    Rectification cannot recharacterise accepted survey disclosure as unexplained income when the issue is debatable.
    May 29, 2026   Case LawsIncome Tax
    Section 87A rebate extends to long-term capital gains under section 112 absent an express statutory bar, the Tribunal holds.
    May 29, 2026   Case LawsIncome Tax
    Search assessment and multiplex lease receipts: incriminating material limits additions, but commercial exploitation supported business income treatme...
    May 29, 2026   Case LawsIncome Tax
    Reassessment by change of opinion fails where reopening rests on the same records and an incorrect factual premise.
    May 29, 2026   Case LawsIncome Tax
    Limited scrutiny assessment cannot support additions beyond selected issues without conversion to complete scrutiny.
    May 29, 2026   Case LawsIncome Tax
    Turnover filter and functional comparability in software transfer pricing upheld; limited comparables can still support arm's length benchmarking.
❮
❯
❯❯
MaximizeMaximizeMaximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

    +

    Are you sure you want to delete "My most important" ?

    NOTE:

    Open Link
    Highlights
    Showing Results for :
    Reset Filters
    Results Found:
    Show All SummariesHide All Summaries
    May 29, 2026   Notifications Money Laundering
    Aadhaar authentication permission granted for anti-money laundering compliance under the statutory framework
    May 29, 2026   Circulars GST - States
    GST departmental appeal limits and Zonal Law Committees updated for review, appeal selection, and uniform appellate practice.
    May 29, 2026   Circulars GST - States
    E-way bill threshold clarified for intra-State goods movement; job work transfers remain exempt from generation requirement.
    May 29, 2026   Circulars Customs
    Cargo examination handling requires custodian support, advance disclosure by importers, and careful supervision to prevent mishandling.
    May 29, 2026   Case Laws GST
    GST registration cancellation requires a speaking order and precise notice of default to satisfy natural justice.
    May 29, 2026   Case Laws GST
    Mandatory statutory notice for best judgment assessment; absence of proof of service rendered the assessment orders invalid.
    May 29, 2026   Case Laws GST
    Bail in GST fraud prosecution upheld where custody, documentary evidence, and no real risk justified liberty pending trial.
    May 29, 2026   Case Laws GST
    Writ remedy and GST appeal route: tribunal availability did not waive the mandatory pre-deposit for statutory appeal.
    May 29, 2026   Case Laws GST
    Mandatory arrest safeguards and mechanical remand invalidated the detention, making habeas corpus maintainable despite remand.
    May 29, 2026   Case Laws GST
    Provisional attachment lapses on expiry of statutory period, allowing the bank account holder to operate the account.
    May 29, 2026   Case Laws GST
    Writ maintainability upheld where demand exceeded the show cause notice and exemption pleas were ignored, leading to remand.
    May 29, 2026   Case Laws GST
    Composite supply taxation bars separate reverse charge levy on CIF import services; show cause notice set aside.
    May 29, 2026   Case Laws GST
    Composite show cause notice for multiple tax periods held invalid, and the resulting order was set aside.
    May 29, 2026   Case Laws GST
    Res judicata in anti-profiteering proceedings barred reopening the same project, period and respondent after prior final adjudication.
    May 29, 2026   Case Laws Income Tax
    Rectification cannot recharacterise accepted survey disclosure as unexplained income when the issue is debatable.
    May 29, 2026   Case Laws Income Tax
    Section 87A rebate extends to long-term capital gains under section 112 absent an express statutory bar, the Tribunal holds.
    May 29, 2026   Case Laws Income Tax
    Search assessment and multiplex lease receipts: incriminating material limits additions, but commercial exploitation supported business income treatment.
    May 29, 2026   Case Laws Income Tax
    Reassessment by change of opinion fails where reopening rests on the same records and an incorrect factual premise.
    May 29, 2026   Case Laws Income Tax
    Limited scrutiny assessment cannot support additions beyond selected issues without conversion to complete scrutiny.
    May 29, 2026   Case Laws Income Tax
    Turnover filter and functional comparability in software transfer pricing upheld; limited comparables can still support arm's length benchmarking.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Home› Highlights › Income Tax › 2019 › February, 2019 › This
      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Income Tax

      Validity of assessment - Special audit u/s 142(2A) - period of...

      Assessment Order Void Due to Invalid Special Audit u/s 142(2A) of Income Tax Act; Limitation Period Key Factor.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      Income TaxFebruary 8, 2019Case LawsAT
      Validity of assessment - Special audit u/s 142(2A) - period of limitation - Since the foundation is removed, the super structure i.e. the assessment order must fall.
      View Source View

      Topics

      ActsIncome Tax
      Next ➔